The far-reaching significance of effectively connected income by Shannon R. Jemiolo, Ian Redpath and Eric M. Redpath
By: Jemiolo, Shannon R
.
Contributor(s): Redpath, Ian
| Redpath, Eric M
.
Material type: 



Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2025/117/5-4 (Browse shelf) | Available | OP 138-Bis/2025/117/5-4 |
In this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
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